Calcutta High Court (Appellete Side)
Eastern Regional Electrical ... vs The State Of West Bengal & Ors on 1 September, 2017
Author: Debangsu Basak
Bench: Debangsu Basak
1
.09.2017
l. No.64
t. No.13
M
WP 11407 (W) of 2017
Eastern Regional Electrical Contractors' Association (India) Limited & Ors.
Vs.
The State of West Bengal & Ors.
Mr. Pratik Dhar, Sr. Adv.
Mr. Asim Kumar Niyogi ... for the petitioner
Mr. Abhratosh Majumder, Ld. AAG
Mr. Prithu Dudhuria
Mr. Avra Majumder ... for the State
The petitioners as association of contractors claim that service tax is
payable by the State Government in respect of the contracts entered into by the
members of the petitioners with the State.
Learned Additional Advocate General appearing for the State submits that,
the payability of the service tax in respect of any individual contract will depend
upon the terms and conditions of such individual contract. In the facts of the
present case, he suggest that, in the event, the Court pleased to direct the
respondent no.2 to look into the issues of payability of service tax in respect of
individual contracts, the same should constitute adequate and proper ameliorative measure for the redressal of the grievance of the petitioners.
Learned senior advocate appearing for the petitioners does not object to such exercise being undertaken by the respondent no.2.
Union of India is represented.
Affidavit filed in Court be kept with the record.
2In view of the stands taken at the behest of the petitioners and the State Government, it would be appropriate to request the respondent no.2 to consider and decide the representation dated May 5, 2016 issued by the petitioner no.1, in accordance with law, after affording a reasonable opportunity of hearing to the authorised representatives of the petitioners. The respondent no.2 is at liberty to hear such other parties and consult such documents that he deems necessary. He will pass a reason order. It is expected that the respondent no.2 will complete the entire exercise within a period of 12 weeks from the date of communication of this order to him. The petitioners are at liberty to produce such documents as are appropriate in respect of their case before the respondent no.2.
W. P. 11407 (W) of 2017 is disposed of.
No order as to costs.
Urgent certified website copies of this order, if applied for, be made available to the parties upon compliance of the requisite formalities.
(Debangsu Basak, J. )